Bibliometric analysis on Scopus database related internal control in university: a mapping landscape

Ni Putu Ari Aryawati, Iwan Triyuwono, Roekhudin Roekhudin and Endang Mardiati

Cogent Business & Management, 2024, vol. 11, issue 1, 2422566

Abstract: The inadequacy of internal control systems in certain universities often results in non-compliance with regulations, posing financial and legal risks for these institutions. This study aims to analyze trend research and identify the factors contributing to the internal control systems for regulatory compliance within universities. Employing bibliometric analysis, the approach entails utilizing R Studio software to construct patterns and trends in scientific literature concerning internal control within the university context. The bibliometric analyses involve gathering data from scientific databases and utilizing techniques such as co-occurrence network analysis mapping, citation analysis, and exploring the relationship between key topics and their impact on the field of study. The time periods in 1973–2024 research on internal control has evolved thematically, leading to a comprehensive examination, enhanced understanding, and adaptation to new difficulties. This research indicates that the connections among accounting, internal controls, internal audit, auditing, management control system, information management, societies and institution are crucial for providing effective internal controls at universities about regulatory compliance.This research provides comprehensive bibliometric analysis results trend of internal control in universities. Its evolution not only limited to financial oversight functions but expanding into management control systems. This study emphasises the critical involvement of internal control in managing higher education. This research is crucial for academic and practical applications, providing insights into the evolving complexity and emerging trends in internal control in universities, thus guiding the development of cleaner and higher-quality organisational and practices.

Date: 2024
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DOI: 10.1080/23311975.2024.2422566

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